New York State

Consolidated Fiscal Reporting

Interagency Committee

May 2013
Dear Fiscal Officer:

The Consolidated Fiscal Reporting (CFR) Manual and forms for the July
1, 2012 to June 30, 2013 reporting period are now available. A summary
of notable changes to the 2012/2013 CFR Manual as well as State
Agency specific special information can be found on pages 2 and 3 of this
letter; other essential CFR information follows on the subsequent pages.

All service providers are expected to use CFRS software approved by the
CFR Interagency Committee to create the appropriate CFR submission. Additionally,
approved CFRS software can be used to create Consolidated Budget Reports
(CBRs) and intra-year State Aid claims (CQRs) for the 2012/2013
reporting period. The New York
State Office of Mental Health is the sole vendor for the 2012/2013
reporting period.

Service providers are expected to download the software via the Internet.
When the NYS-issued CFRS software is approved, it will be available for
download at the CFRS Home Page: https://www.omh.ny.gov/omhweb/cfrsweb/default.asp.
As of this date, approval has not yet been issued for the
2012/2013 reporting period.

For assistance with the New York State software, please refer to the CFRS
Home Page and its Table of Contents or the CFRS Software Online HELP function.
If you need additional assistance, please call the Help Desk at 1-800-HELPNYS
(if outside of New York State call 518-474-5554); or e-mail at helpdesk@omh.ny.gov.
The certifying/funding State Agencies may also be of assistance (see Section
8 of the CFR Manual for the related telephone numbers).

2012/2013 CFR Due Date(s) and Requests for Extensions

The due date of the 2012/2013 CFR is November 1, 2013. A thirty day
extension will be granted to providers who electronically complete and submit
the Pre-Approved 30-Day Extension Request by November 1, 2013. The Pre-Approved
30-Day Extension Request Form must be electronically completed and submitted
using Survey Monkey. No response to this extension request will be sent;
therefore, you should print a copy for your files prior to submitting the
completed form. The pre-approved extension does not apply to the required
claiming schedules for all OASAS funded service providers. Please refer
to Section 4.0 of the CFR Manual.

NOTE: A PAPER COPY OF THE EXTENSION FORM WILL NOT BE ACCEPTED
BY ANY OF THE FUNDING STATE AGENCIES.

Significant Change in the CFR Manual, Softwareand/or Forms for 2012/2013

The CFR-ii has been updated to bring it into compliance with the AICPA's, Auditing Standards Board,
SAS No. 122, Statements on Auditing Standards: Clarification and Recodification and SAS No. 119,
Supplementary Information in Relation to the Financial Statements as a Whole, and the related
interpretive publications for these Statements on Auditing Standards.

A new field entitled “Certified Financial Statement Period”
has been added in the CFR Software on CFR-i. Per Section 10
of the CFR Manual, providers are required to report the beginning
date and ending date of the period covered by the certified financial
statements in this field.

Line 32 of the DMH-2 has been inactivated because the change in the allowance for uncollectible
accounts receivable is not an allowable adjustment to revenue for Aid to Localities (State Aid) funded
programs. Please see Frequently Asked Questions on page 8.14 for guidance on the reporting of bad
debt. This affects both OASAS and OMH.

Two additional points added to Appendix X to limit allowable costs relating to goodwill and training.

Special Instructions for OASAS Funded and/or Certified Service
Providers

1. In Section 38 (Appendix E):

These program codes were added:

2150 KEEP Units – Outpatient – Methadone

3480 Permanent Supported Housing – High Frequency Medicaid
Consumers

5520 Primary Prevention Service

Deleted Programs:

0840 and 3001

The program title for 5550 was modified to “”Other Prevention
Services.”

The program descriptions for 0605, 2030, 2050, and 6030 were modified.

Special Instructions for OMH Funded and/or Certified Service Providers

1. In Section 39 (Appendix F):

These program codes were added:

4800 Children and Youth Assertive Community Treatment
(Licensed Program)

The program title for 6090 was modified to “Day Program Services
Included in the ICF/DD Reimbursement Rate (In House)” and the
description was modified.

2. Program type reporting is now required for ICF/DD (30 beds
or less) Program Codes 0090, 0091 as well as for the related
0295 Residential Reserve for Replacement (RRR) – ICF/DD (30 Beds
or Less) and the related ICF/DD (30 Beds or Less) add-on Program
Codes 2090, 2091, 5090, 5091, 6090, 7090, and 7091. The OPWDD-1 and OPWDD-2
associated with these ICF/DD (30 Beds or Less) however, will
still be required to be completed on a site-specific basis. Please refer to the revised Section 40 (Appendix G) of the CFR
Manual for details.

Please note: Site specific reporting will still be required for
ICF/DD (Over 30 Beds) Program Codes 1090 and 1091 as well as for
the related 0296 Residential Reserve for Replacement (RRR) – ICF/DD
(Over 30 Beds) and the related ICF/DD (Over 30 Beds) add-on Program
Codes 2090, 2091, 5090, 5091, 6090, 7090, and 7091.

3. Section 13 (CFR-1 Line 68d. ICF/DD Day Services Liability OPWDD Only- Informational) -Deleted Line
68d. For providers serving individuals who reside in the provider’s ICF/DD and who also attend Day
Services, the additional revenue realized from the add-on in the ICF/DD rate and the corresponding
expenses are now reported under program codes 7090 or 7091 as applicable.

Special Instructions for SED Funded and/or Certified Service Providers

NOTE: The Office of Vocational and Educational Services for Individuals
with Disabilities (VESID) name has been changed to the Office of
Adult Career & Continuing Education Service (ACCES).

Submission of the CFR Document

Service providers are expected to submit their
completed 2012/2013 CFR electronically via the Internet. Service
providers will access the webpage at http://www.omh.ny.gov/omhweb/cfrsweb/default.aspto
upload their CFR submission. On a daily basis, the information
received is distributed to the appropriate State Agency(ies).

Submission of CFR Certification Pages

Please note that OMH, OPWDD and SED currently do not accept electronic certifications or signatures for CFR
submissions. Therefore, in addition to transmitting the CFR via the Internet, service providers must also submit
signed paper copies of the required certification schedules (CFR-i, CFR-ii/CFR-iiA and CFR-iii) to OMH, OPWDD
and SED by the due date in the CFR Manual. Sending copies of the certification schedules to the County or
local DDRO does not fulfill this requirement. Copies of the certification schedules MUST also be sent directly to
the funding state agencies. To determine if Schedules CFR-ii, CFR-iiA and CFR-iii are required, please refer to
Sections 2.0, 6.0, 11.0 and 12.0 of the CFR Manual. Please refer to pages 2.11 and 2.12 of the CFR Manual for
information on where to send your agency’s CFR certification pages and certified financial statements.
Additionally, the Document Control Number (DCN) of your agency’s Internet submission must match the DCN
that appears on the paper certification schedules mailed to each funding State Agency.

OASAS will accept electronic certifications and signatures for CFR submissions. Please refer to Section 2 of the
Consolidated Fiscal Reporting and Claiming Manual.

Submission of Financial Statements

Note: Section 6 of the CFR Manual is amended, to require providers subject to consolidated financial
statement reporting in accordance with U.S. GAAP, to submit their audited and certified consolidated
financial statements. If available, they should also submit financial statements reflecting information
relating to the provider as a stand-alone entity as well.

OMH and SED currently do not accept electronic submission of financial statements. Rules that apply to the
certification pages outlined above, apply to the submission of a provider’s financial statements to OMH and SED
as well.

OPWDD and OASAS do currently accept electronic submission of financial statements. Please refer to Section
2 of the Consolidated Fiscal Reporting and Claiming Manual for submission details.

Submission of Final State Aid Claim Schedules for OASAS

OASAS expects all service providers to prepare State Aid claim
schedules using approved Consolidated Fiscal Reporting System (CFRS)
software and to file those schedules electronically via the Internet.

Service providers receiving State Aid through a direct contract
with OASAS are required to submit paper copies of CFR schedules
CFR-i, CFR-iii and DMH-2 to the Bureau of Financial Management
in Albany.

Service providers receiving State Aid through a local contract
with a county Local Governmental Unit (LGU) should contact the
county for their specific county submission requirements.

LGUs are required to submit paper copies of the CFR-i, CFR-iii
and DMH-2 schedules for each service provider funded through a
local contract to the Bureau of Financial Management in Albany.

Submission of Final State Aid Claim Schedules for OMH

Service providers receiving State Aid through a direct contract
with OMH or through a local contract with a county must submit
the required claim schedules via the Internet. Service providers
receiving State Aid through a local county contract should contact
the county for additional county specific submission requirements.
No paper copies are sent to the OMH Contract and Claims Unit in
Albany, nor are paper copies sent to the OMH Field Office.

Submission of Final State Aid Claim Schedules for OPWDD

Service providers receiving State Aid through a direct contract with OPWDD are required to submit a paper copy
of the entire CFR along with an original signature State Aid Voucher (AC-1171) to the OPWDD New York City
Regional Office (NYCRO) or CFR schedules CFR-i, CFR-iii, DMH-2 and DMH-3 to the appropriate geographic
office of the DDRO, as applicable.

Service providers receiving State Aid through a local county contract
should contact the county for their specific county submission
requirements.

Counties are required to submit paper copies of the following
materials to the OPWDD Claims Unit in Albany:

An original signature State Aid Voucher (AC-1171)

A completed NYC Fiscal Summary (CQR-2)

CFR-i, CFR-iii, DMH-2 and DMH-3 schedules for each service
provider funded through a local contract.

CFR Training

Notification of training dates has been sent to you under separate
cover. If you have any questions regarding training dates, please
access one of the following websites: